Unit of competency Outline
Date retreived
23/07/2026 8:06 AM AWST
23/07/2026 8:06 AM AWST
Whilst all efforts are made to provide accurate and timely information from the relevant source/documentation, please be aware that the information supplied may not be the most current version. The accuracy of the detail has not been confirmed by the Department and therefore should not be relied upon without first confirming the contents.
Determine indirect taxes
Determine indirect taxes
Unit of competency
National Code
TLIX0043
TLIX0043
State Code
OED33
OED33
TGA Status
Current
Current
DTWD Status
Approved
Approved
State Implementation and Classification
Approved Date
28/09/2022
Field of Education
080311 - International Business
Original Release Date
28/09/2022
Nominal Hours
35
Description
This unit involves the skills and knowledge required to determine indirect taxes as part of customs broking activities. It includes assessing the applicability of indirect taxes, determining tax exemptions and taxes to be paid. This unit applies to individuals working as a customs broker. Work must be carried out in compliance with relevant legislation.Work is undertaken in a range of environments, including small to large worksites, in the customs broking, international supply chain, integrated express delivery and import/export industries. No licensing, legislative or certification requirements apply to this unit at the time of publication.
Notes
Elements and Performance Criteria
1 Assess applicability of indirect taxes to goods, commodities and transactions
- 1.1 Basic application of goods and services tax (GST), taxable supplies, GST-free supplies, input tax credits, creditable acquisitions and importations, taxable importations, delivered duty paid (DDP) transactions, GST deferral, wine equalisation tax (WET) and luxury car tax (LCT) are identified
- 1.2 Applicability of indirect taxes to goods and commodities is identified
- 1.3 Exemptions and special provisions relating to indirect taxes are identified
2 Calculate indirect taxes
- 2.1 Relevant information such as overseas freight and insurances is obtained as required
- 2.2 Correct rate of indirect tax on goods and services is identified and applied in accordance with legislative requirements
- 2.3 Applicable indirect tax is calculated
No information
No information
Replaces
| State Code | National Code | Title | Type |
|---|---|---|---|
| AWL04 | TLIX5049 | Determine indirect taxes | Unit of competency |
| State Code | National Code | Title | Type |
|---|---|---|---|
| BHV5 | TLI50822 | Diploma of Customs Broking | Qualification |